Transformasi pelayanan perpajakan melalui Sistem Inti Administrasi Perpajakan (Coretax) merupakan bagian penting dari modernisasi tata kelola keuangan negara guna meningkatkan tax ratio Indonesia yang cenderung stagnan pada kisaran 10–12% terhadap Produk Domestik Bruto (PDB) selama dua dekade terakhir dan kelemahan sistem lama yang masih fragmentaris serta peningkatan kepatuhan Wajib Pajak. A…
Penerapan Core Tax Administration System (Coretax) merupakan bagian dari reformasi administrasi perpajakan berbasis digital yang dilakukan oleh pemerintah Indonesia. Penelitian ini bertujuan untuk menganalisis penerapan Coretax dari perspektif Technology Acceptance Model (TAM) dalam mendukung reformasi administrasi perpajakan pada Dinas Kebudayaan dan Pariwisata Provinsi Sumatera Selatan. Penel…
Laporan akhir ini bertujuan untuk menganalisis dan mengevaluasi mekanisme penetapan Pajak Kendaraan Bermotor (PKB) untuk jenis kendaraan minibus di Badan Pendapatan Daerah (Bapenda) Provinsi Sumatera Selatan, khususnya pada Unit Pelaksana Teknis Badan (UPTB) Samsat Palembang I. Pajak kendaraan bermotor merupakan salah satu sumber utama Pendapatan Asli Daerah (PAD) yang perlu dikelola secara aku…
Motor Vehicle Tax (PKB) is a highly potential source of Regional Original Revenue (PAD), expected to improve public welfare and regional development. The increase in motor vehicle ownership should be in line with the increase in motor vehicle tax revenue, which exceeds the revenue target. However, many taxpayers still fail to comply with their motor vehicle tax payments. The purpose of this stu…
This study investigates whether the Coretax Administration System (CTAS) enhances taxpayer compliance in Indonesia’s digital tax environment by testing the roles of system quality and information quality. Although CTAS aims to simplify filing and payment, compliance may remain suboptimal when users face technical friction or receive information that is inaccurate, untimely, or irrelevant. Usi…
This research aims to test the level of effectiveness of warning letters, forced letters and confiscations on tax revenues at the Pratama Lahat Tax Service Office. The analytical method used in this research is the descriptive analysis method. The data analysis technique used is the ratio analysis technique, the analysis used is the effectiveness ratio and contribution ratio. The results of thi…
Ogan Komering Ilir Regency is one of the regions that has implemented Law Number 28 of 2009 which changed the PBB management system, especially the rural and urban sectors, which was originally a central tax to now become a regional tax. The management of PBB-P2 in Ogan Komering Ilir Regency were not optimal, due to a decrease in the percentage of PBB-P2 revenue in the last three years (2015-20…
The hotel tax is one of the potential local taxes for the receipt of regional original income in Palembang City. The problems raised in this study are: 1) How is the growth of hotel tax in Palembang during 2016-2018, (2) How effective is hotel tax receipts in Palembang city in 2018?. The results of this study show that the realization of hotel tax in 2016 is Rp.52.364.963.653, in 2017 the total…
This research aims to find out the effectiveness of the collection of Land and Building Tax in Ogan Ilir Regency at 2018 with using 7S McKinsey’s theory. Based on McKinsey’s theory, for describe the effectiveness in organization consist of strategy, strutucture, system, style, skills, staff, and shared values. The method used in this research is qualitative descriptive method. Based on the …
This study aims to identify the factors that influence the success of the implementation of the Electronic Tax Policy (E-Tax) in Payment and Reporting of Restaurant Tax Business Transactions in Palembang City. The design used is qualitative, with a descriptive research approach, the research is located in Palembang City, with research subjects namely the Palembang City Government (Regional Tax …
This research was motivated by the non-achievement of the target of realizing tax revenue by the billing section at the Tax Service Office of Pratama Palembang Seberang Ulu for two consecutive years. The purpose of this study was to find out the supporting factors and factors inhibiting the effectiveness of tax collection in KPP Prtama Palembang Seberang Ulu. This research uses qualitative rese…
This study aims to identify the process of implementing the electronic installation policy and the factors of the successful implementation of the taxpayer's electronic installation policy in the city of Palembang. The design used is qualitative, with a descriptive approach, research at a location in the city of Palembang, with research subjects namely the Regional Tax Management Agency and res…
The purpose of this research is to determine the influence of modernizing tax administration system and spiritual quotient toward the level of individual taxpayers compliance in Kantor Pelayanan Pajak Palembang Ilir Barat either partially or simultaneously. The population of this reseach was 8.856 individual taxpayers who submit SPT 1770 to Kantor Pelayanan Pajak Palembang Ilir Barat. This rese…
Penelitian ini dilatarbelakangi oleh permasalahan kurangnya optimalisasi pemungutan pajak bumi dan bangunan di kecamatan ilir barat i kota palembang. hal tersebut ditandai dengan datarealisasi pajak bumi dan bangunan (pbb) tahun 2014 menurun dari 2 tahun sebelumnya. oleh karena itu diharapkan kepada dinas pendapatan daerah( dispenda) kota palembang agar dapat menyelesaikan masalah pemungutan pa…
Judul dalam penelitian ini adalah pengaruh modernisasi sistem administrasi perpajakan terhadap tingkat kepatuhan Wajib Pajak. Dalam nota keuangan dan rancangan anggaran pendapatan dan belanja negara tahun 2013 penerimaan perpajakan tahun 2007-2012 didukung oleh berbagai kebijakan yang dilakukan pemerin(ah di bkligiug pcipujuktui, yaitu aiitara ktin tcrunnoi atimillistuni perpajakan. Objek dalam…